Introduction to Extended External Reporting

In this one-hour webinar, Nick Ridehalgh (KPMG) will share his insights on the regulatory requirements and guidance on extended external reporting, how to effectively communicate material non-financial information in annual reports and broader Extended External Reporting.

There is a growing demand from investors, regulators and other key stakeholders for organisations to report on their response to climate change, in addition to providing other non-financial information (NFI) that demonstrates the quality and resilience of the organisation to deliver on strategy and create value over the short, medium and long term. With various studies suggesting a strong link between Environment, Social and Governance (ESG) performance and financial performance, investors are actively evaluating non-financial information when making their investment decisions.


Regulators are keen to ensure that material non-financial risks are being adequately considered and reported on in annual filings, together with the organisation’s approach to mitigating such risks. Considering theses increasing expectations, regulators are providing more guidance and expect more exhaustive disclosures and effective reporting.


With this increasing focus on managing and reporting non-financial information, we are seeing an increase in what are referred to as Extended External Reporting. There is no doubt that professionals need to understand how to identify, manage and report on material non-financial value drivers that underpin the success of their businesses as well as non-financial risks that may threaten future success. Professionals need therefore to understand the principles of Extended External Reporting and gain expertise in this area.


Keep up to date with the developments in Environmental and Extended External reporting. In this one-hour webinar, Nick will share his insights on Extended External Reporting and explain how climate change and other non-financial information can effectively be reported.


The session will cover:


  • What is Extended External Reporting (EER)?
  • What is driving preparation of, and demand for Extended External Reporting
  • Status of EER in Australia and overseas, including actions being taken to consolidate non-financial information (NFI) standards and frameworks
  • How environmental reporting (including climate change) relates to Extended External Reporting
  • Developing a reporting strategy to define the required ‘periodic corporate reports’ to best meet the information needs of investors and other key stakeholders (eg. Annual Report, Financial Report and other Extended External Reporting)
  • Examples of good practices in Extended External Reporting, and explanation of the business benefits derived from robust EER from a market and business perspective

 Learning Outcomes

 Upon satisfactory completion of this session, learners will be able to:

  • Explain what Extended External Reporting (EER) is, the drivers of EER and the status of EER in Australia and globally.
  • Outline how Environmental Reporting fits into the reporting strategy, including the Annual Report, Financial Report and other EER.
  • Explain good practices in EER, and the business benefits that can be achieved from the effective implementation of EER business practices and reporting.



Benefit from practical insights on Extended External Reporting (EER) and understand how climate change and other non-financial information can effectively be incorporated and communicated to the shareholders and wider stakeholders through the organisation’s reporting strategy.

Nick Ridehalgh

National Leader, Better Business Reporting, CFO Advisory, KPMG


Topic: Reporting

Sub-Topic: Business Reporting, Financial Reporting, Strategy

Format: Recorded Webinar

Proficiency Level: Foundation, Intermediate

CPD: Upto 1 hours